The Effect of Corporate Attributes on Quality of Financial Information Reporting of the Listed Companies in Tehran Stock Exchange

بررسی‌های حسابداری و حسابرسی

Seyyed Hussein Sajjadi¹  Mansour Zarra Nezhad²  Ali Reza Jafari² 

[1] دانشگاه شهید چمران اهواز;دانشگاه شهید چمران;

关键词: Company age;    Company size;    Ownership Structure;    Quality of financial information reporting (QFIR);    Type of audit firm;    Type of industry;   

DOI  :  

来源: DOAJ

【 摘 要 】

This study deals with the empirical investigation of the relationship between five corporate attributes of the listed companies in Tehran Stock Exchange (TSE) and their quality of financial information reporting (QFIR).To determine the quality of financial information reporting, indexes consisting of 155 items based on the Standards of Accounting in Iran and other regulations of disclosure were employed. Using multivariate regression models, their probable relationships with company size, type of industry, type of audit firm, ownership structure and company age was investigated. The results reveal that company size and type of industry had a positive significant relationship with the quality of financial information reporting, while ownership structure had a negative relationship, and the relationship between type of audit firm and the quality of financial information reporting was not statically significant.

【 授权许可】

Unknown